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On the taxation of private transfers
Kaplow, Louis - 2010
Persistent link: https://www.econbiz.de/10009509451
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On the Taxation of Private Transfers
Kaplow, Louis - 2010
externalities attributable to giving. The fundamental reason is that transfer tax reform can be combined with adjustments to other … aspects of the fiscal system, notably the income tax, so as to keep constant most effects other than externalities …
Persistent link: https://www.econbiz.de/10013146520
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On the Taxation of Private Transfers
Kaplow, Louis - 2010
externalities attributable to giving. The fundamental reason is that transfer tax reform can be combined with adjustments to other … aspects of the fiscal system, notably the income tax, so as to keep constant most effects other than externalities …
Persistent link: https://www.econbiz.de/10012462833
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Inheritance taxation with agents differing in altruism
Belan, Pascal; Moussault, Erwan - In: Revue d'économie politique 132 (2022) 5, pp. 793-833
Persistent link: https://www.econbiz.de/10013462219
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Can inheritance taxation promote equality of opportunities?
Fize, Etienne; Grimprel, Nicolas; Landais, Camille - In: LSE public policy review 2 (2022) 4, pp. 1-14
Persistent link: https://www.econbiz.de/10013470969
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
We identify the degree of intergenerational altruism in an OLG framework à la Barro exploiting the quasi-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate donations (gift tax, in the U.S.) that were...
Persistent link: https://www.econbiz.de/10011730011
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Aunified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - In: National tax journal 73 (2020) 2, pp. 429-472
Persistent link: https://www.econbiz.de/10012517986
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Wealth and politics : studies on inter vivos transfers and partisan effects
Schinke, Christoph - 2016
Persistent link: https://www.econbiz.de/10011742787
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Transfer motives and tax policy
Kaplow, Louis - 1997
Persistent link: https://www.econbiz.de/10000652263
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Besteuerung von Erbschaften und Schenkungen : mehr Chancengleichheit und allokative Effizienz durch Umverteilung intergenerativer Transfers?
Wilke, Thomas - 2001
Unzufriedenheit mit dem Sozialstaat aus einer wie auch immer definierten "Gerechtigkeitsperspektive" mit dem Ausmaß der Umverteilung … Ergebnis der individuellen Leistungsfähigkeit und Leistungswilligkeit Gegenstand der Umverteilung sein darf, sondern vielmehr …
Persistent link: https://www.econbiz.de/10011402066